Manoj Kumar Daga v. The Chief Commissioner, Income Tax- Ii, Central Revenue Building

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.19708 of 2011 With Interlocutory Application No. 1740 of 2012 ====================================================== Manoj Kumar Daga, s/o Sri Lakshmi Narayan Daga, Prop. Govardhan Stone Company, resident of Mohalla- Kali Kothi, Durga Asthan, P.S.- Purani Bazar, Distt.- Muzaffarpur .... .... Petitioner Versus 1.The Chief Commissioner, Income Tax- II, Central Revenue Building, Birchand Patel Path, Patna. 2.The Commissioner of Income Tax, Muzaffarpur. 3.The Joint Commissioner of Income Tax, Range-1, Muzaffarpur. 4.The Assistant Commissioner of Income Tax, Circle-1, Muzaffarpur. .... .... Respondents ====================================================== Appearance : For the Petitioner : Mr. Krishna Mohan Mishra, Advocate For the Respondents : Mr. Harshwardhan Prasad, Advocate Mrs. Archana Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMAORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 2 29-03-2012 The petitioner, an assessee has filed this petition under Article 226 of the Constitution of India to challenge the order dated 16[th] June 2011, made by the Assistant Commissioner of Income Tax in respect of the assessment year 2008-09. It appears that the petitioner is a trader in stone. For Kanth/- the assessment year 2007-08, the petitioner had returned the income of Rs.5,38,954/-. A demand of Rs. 71,05,364/-( tax and interest) has been raised by the Assessing Officer. The order of assessment is the subject matter of challenge before the appellate authority. Pending the Appeal, the Assistant Commissioner of Income Tax refused to stay the recovery of the outstanding dues in exercise of powers conferred upon him under Section 220(6) of the Income tax Act. Pending the Appeal the Joint Commissioner of Income Tax has, by his order dated 10[th] August 2011, allowed the payment of the outstanding dues in ten monthly instalments. Feeling aggrieved, the assessee has filed this petition under Article 226 of the Constitution of India. On the facts and in the circumstances of the case, the petition is rejected. Interlocutory Application stands disposed of. (R.M. Doshit, CJ) (Birendra Prasad Verma, J)